My 22 year old son is a grad student and teaching assistant in Indiana. He's paid by the university and is given tuition remission. We live in NY. His license is NY and when not in school, he lives with us. We pay rent for his off-campus apartment along with all his living expenses (agreed that his salary gets saved for his future). His W-2 shows his IN address and taxes withheld are IN. Questions: 1. Can we claim him as a dependent and 2. Does he file a NY return and an IN return?
